Switzerland is known for its business-friendly environment and attractive tax rates. But how do corporate income taxes differ between cantons? This article provides an overview of rates in each Swiss canton for 2022.
Zug currently has the lowest corporate income tax rate at 11.85%, and Bern the highest at 21.04%. Here is the list from lowest to highest:
Zug: 11.85%
Nidwalden: 11.97%
Lucerne: 12.2%
Glarus: 12.31%
Uri: 12.63%
Appenzell Innerrhoden: 12.66%
Obwalden: 12.74%
Appenzell Ausserrhoden: 13.04%
Basel-Stadt: 13.04%
Thurgau: 13.21"%
Neuchâtel: 13.57%
Schaffhausen: 13.8%
Fribourg: 13.87%
Geneva: 14%
Vaud: 14%
Schwyz: 14.06%
St. Gallen: 14.4%
Graubünden: 14.77%
Solothurn: 15.29%
Jura: 16%
Valais: 17.12%
Aargau: 17.42%
Basel-Landschaft: 17.97%
Ticino: 19.16%
Zurich: 19.65%
Bern: 21.04%
As you can see, only German-speaking cantons appear in the top 10. The French-speaking canton with the lowest corporate income tax is Neuchâtel in 11th place.
We hope this list helps you choose your business location. We are happy to help with your questions.